Restructuring

The charges related to various restructuring programs implemented by the Company are included in selling, general and administrative ("SG&A") expenses and cost of sales. Our Distribution and Lawn and Garden Segments, as well as Corporate costs are recorded in SG&A, while all Engineered Products Segment expenses are recorded in cost of sales. Material Handling costs are recorded in both SG&A and cost of sales. The restructuring charges by segment are presented in the following table.



	Three Months Ended March 31,
Segment	2013		2012
Material Handling	$	210	$	—
Lawn and Garden	403		23
Distribution	74		430
Engineered Products	3		102
Corporate	17		—
Total	$	707	$	555

The Company recorded total restructuring expenses of $0.5 million in SG&A, and $0.2 million in cost of sales for the three months ended March 31, 2013. The Company recorded total restructuring expenses of $0.5 million in SG&A and $0.1 million in cost of sales for the three months ended March 31, 2012. Estimated lease obligations associated with closed facilities were based on level 2 inputs.

The amounts for severance and personnel costs associated with restructuring have been included in other accrued expenses on the accompanying Condensed Consolidated Statements of Financial Position.



	Severance and			Other
	Personnel			Exit Costs			Total
Balance at January 1, 2012	$	—		$	605		$	605
Provision	239			316			555
Less: Payments	(239		)	(353		)	(592		)
Balance at March 31, 2012	$	—		$	568		$	568

Balance at January 1, 2013	$	318		$	—		$	318
Provision	231			476			707
Less: Payments	(549		)	(476		)	(1,025		)
Balance at March 31, 2013	$	—		$	—		$	—

Approximately $5.7 million of property, plant, and equipment has been classified as held for sale due to restructuring actions and are included in other assets in the Condensed Consolidated Statement of Financial Position at both March 31, 2013 and December 31, 2012, The Company is actively pursuing the sale of these facilities.